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Decision-making processes and their implementation in digital accounting practices

Author

Listed:
  • Radu, Laura-Diana
  • necula, sabina-cristiana

Abstract

This paper presents, with examples, the changes produced by digital accounting in the process of adopting and implementing accounting decisions. Information and communication technologies have generated significant changes in the accounting activities of enterprises. Nowadays, researches in this area are oriented towards the complete computerization of accounting activities, a process supported by spectacular technological evolution and geographical expansion of enterprises in the last decades. In this context, the emergence and development of the concept of digital accounting became something natural and its influence is manifested from the ordinary activities to the decisional ones.

Suggested Citation

  • Radu, Laura-Diana & necula, sabina-cristiana, 2011. "Decision-making processes and their implementation in digital accounting practices," MPRA Paper 51546, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:51546
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    References listed on IDEAS

    as
    1. Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
    2. Sabina Cristiana Mihalache, 2005. "Aspecte privind informatiile si deciziile contabile," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 50, pages 186-192, November.
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    Cited by:

    1. Florin Boghean, 2019. "Management Decision Process and Accounting Instruments Used in Decision Analysis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 628-634, December.

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    More about this item

    Keywords

    digital accounting; accounting decisions; business decisions; information technology; investment decisions; make or buy decision;
    All these keywords.

    JEL classification:

    • D20 - Microeconomics - - Production and Organizations - - - General
    • D70 - Microeconomics - - Analysis of Collective Decision-Making - - - General

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